CLA-2 CO:R:C:T 954949 CAB
Pascal DiNoia
House of Di Noia, Ltd.
80 Varick Street, Suite 10C
New York, NY 10013
RE: Classification of cleaning cloths; Heading 6307; Heading
6302
Dear Mr. DiNoia:
This is in response to your inquiry requesting a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), concerning cloths. Two samples
were submitted for examination. The merchandise will be imported
from Madras, India.
FACTS:
The subject cloths are constructed from 100 percent woven
cotton fabric manufactured in India. The cloths measure
approximately 16 x 21 inches, have rounded corners and are hemmed
on all four sides. One cloth is a plain woven, while the other
cloth has the words "Sanitary Linen" written across a jacquard
stripe. The importer maintains that the cloths are principally
rented through industrial laundries to companies in the
hospitality industry for use in kitchen or bar areas, and they
are not marketed to individuals or at the retail level.
ISSUE:
Whether the instant cloths are classifiable under Heading
6302, HTSUSA, as kitchen linen, or under Heading 6307, HTSUSA, as
other made up articles?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
The cloths are potentially classifiable under Heading 6307,
HTSUSA, or Heading 6302, HTSUSA. Heading 6302, HTSUSA, is the
provision for bed linen, table linen, toilet linen and kitchen
linen. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the nomenclature at the
international level. The EN to Heading 6302, HTSUSA, state, in
pertinent part:
These articles are usually made of cotton or flax, but
sometimes also of hemp, ramie or man-made fibres, etc; they
are normally of a kind suitable for laundering. They
include:
(4) Kitchen linen such as tea towels and glass cloths.
Articles such as floor cloths, dish cloths, scouring
cloths, dusters and similar cleaning cloths, generally
made of coarse thick material, are not regarded as
falling within the description "kitchen linen" and are
excluded (heading 63.07).
The subject cloths are constructed of an extremely thick
material not commonly used for kitchen use and are similar to the
coarse material described in the EN. In light of the EN, it is
apparent that the instant items are not classifiable as kitchen
linen under Heading 6302, HTSUSA.
Heading 6307, HTSUSA, is a residual provision for made up
textile articles not provided for elsewhere in the tariff.
Note 7, Section XI, HTSUSA, states, in pertinent part:
For the purposes of this section, the expression "made up"
means:
* * *
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut edges of
which have been prevented from unraveling by whipping or by
other simple means;
* * *
In accordance with Note 7(c), Section XI, HTSUSA, the
instant cloths have been hemmed on all four sides; therefore, for
tariff classification purposes, it is "made up". The articles
are also not otherwise specifically provided for elsewhere in the
tariff, thus classification under Heading 6307, HTSUSA, is
required.
Because the instant cloths are utilized for various cleaning
purposes and Heading 6307, HTSUSA, contains separate subheadings
for various types of cloths, a question still remains as to the
appropriate subheading for the subject cloths. The subject
cloths fall within the bar mop size range and are used for wiping
in the hospitality industry, however, it is not classifiable
under the subheading for bar mops since there is a requirement
the bar mops therein be made of terry fabric. Since the instant
cloths do not fit squarely within any of the provided
subheadings, it is classifiable under the subheading for "other"
cleaning cloths.
This classification is in accordance with Headquarters
Ruling Letter (HRL) 954001, dated September 29, 1993, where
Customs determined that a cloth identical to the cloths at issue
and used for bar wiping, general cleaning, and mopping purposes,
was classifiable under subheading 6307.10.2030, HTSUSA, as other
cleaning cloths.
HOLDING:
Based on the foregoing, the instant cloth is classifiable
under subheading 6307.10.2030, HTSUSA, which provides for other
cleaning cloths. The applicable rate of duty is 10.5 percent ad
valorem and it is not subject to a textile restraint category.
Sincerely,
John Durant, Director
Commercial Rulings Division